The Moharbill blog
GST, e-invoice and TDS, explained like your munim would
Short, checked guides on the rules that change how you bill: the 30-day IRN limit, section 393 TDS, 2B matching and e-way bill validity. Every compliance post lists its sources and the date we last checked it.
Featured guide
Income-tax Act 2025
§393
was 194Q · 0.1% above ₹50,00,000
Section 393: TDS on purchase of goods explained (old 194Q)
194Q moved to section 393 of the Income-tax Act 2025 on 1 April 2026. Who deducts, when the ₹50 lakh limit is crossed, how to work out the 0.1%, and what changes on your challan, with a worked example in rupees.
Moharbill team, Hexa Secure Labs9 min readAll guides
24 guides
2B ≠ books
9 mismatch types
GSTR-2B reconciliation: 9 mismatches with your purchase register and how to fix each
GSTR-2B reconciliation for distributors: the nine reasons a purchase bill in your books does not match 2B, what IMS changes, what you can claim in GSTR-3B, and a worked example in rupees.
IMS
accept · reject · pending
IMS in GST for distributors: when to accept, reject or keep pending
The Invoice Management System (IMS) in GST decides which purchase bills reach your GSTR-2B. What accept, reject and pending do, when pending is not allowed, the October 2025 changes, and a weekly routine for a distributor's purchase desk.
TDS ≠ TCS
393(1) Sl. 8(ii) · 394
Section 393 vs 206C(1H): who deducts and who collects on goods in FY 2026-27
TCS under 206C(1H) stopped on 1 April 2025 and 194Q became section 393 of the Income-tax Act 2025 on 1 April 2026. Who deducts, who collects, where TCS still applies (scrap, motor vehicles), and a worked example for a buyer and a seller.
₹5 Cr
e-invoice limit · FY 2026-27
E-invoice limit for FY 2026-27: still ₹5 crore, and what the 57th Council changed
The e-invoice limit for FY 2026-27 is aggregate turnover above ₹5 crore in any year since 2017-18 (Notification 10/2023-CT). How to test your turnover, what the 57th GST Council recommended on 8 October 2026, and what has not been announced.
₹50,000
and state-wise limits
E-way bill limit state-wise 2026: ₹50,000 rule, intra-state limits and how to check yours
The e-way bill limit is a consignment value above ₹50,000 under rule 138, and some states set a higher limit for movement inside the state. How consignment value is counted, which states have an official higher limit, the exemptions, and how to check your state.
×200
e-way bills, one upload
Bulk e-way bill generation: Excel to JSON, API or billing software
Three official ways to make many e-way bills at once: the portal's Excel-to-JSON bulk tool, the e-way bill API, and generating them from IRNs. How each works, the limits that trip people up (180-day documents, 2FA, file size), and how to choose.
IRN → EWB
one entry, two documents
E-way bill from IRN: e-invoice and e-way bill in one step
How to generate an e-way bill from the IRN of an e-invoice: what the IRP sends to the e-way bill system, the transport fields to fill, distance and validity, cancellation rules that link the two, and a worked example.
2150
Duplicate IRN
Duplicate IRN (2150) and other IRP error codes: causes and fixes
What e-invoice error 2150 Duplicate IRN means and how to fix it, plus the IRP errors distributors hit most: 2172 IGST on an intra-state bill, 2176 invalid HSN, 2189 total value, 2240 GST rate, 3028 and 3029 GSTIN problems. From NIC's official list, in plain words.
40 ✓
questions to ask
How to choose GST billing software for a distribution business: a 40-point checklist
A neutral checklist for choosing GST billing software for a distribution business: e-invoice and e-way bill, the 30-day IRN rule, returns and 2B, TDS under section 393, party-wise rates and schemes, credit control, CA access, data import and export, security and the full yearly cost. With a scoring sheet.
PC ⇄ ☁
what changes
Desktop vs cloud billing software for wholesalers: what really changes
Desktop vs cloud billing software for a wholesale business, compared without brand names: where data lives, working from more than one place, GST changes and IRP connections, internet outages, backups, security, your CA's access and the cost pattern. When desktop is still the better choice.
0 lost
parties · items · open bills
Moving your books to cloud billing without losing data: a step-by-step plan
How to move billing to cloud software without losing data: pick a cut-over date, clean party and item masters, export masters, balances and open bills, import and check them, keep your invoice series legal, run both systems for a week, and keep old records for 72 months. With a checklist and worked example.
54 → 40
days of udhaar
Reduce receivable days: credit limits and overdue reminders for distributors
How a distributor can reduce receivable days (DSO) with party-wise credit limits, a reminder calendar and two rules buyers already care about: the 180-day GST payment rule and the MSME 45-day rule. Formula, worked example in rupees and a weekly routine.
5 · 18 · 40
from 22-09-2025
GST rate changes 2025 (GST 2.0): HSN-wise list for electrical, hardware and FMCG traders
The GST rate changes from 22 September 2025 (GST 2.0), HSN-wise, for electrical, hardware and FMCG distributors: what moved from 28% to 18%, from 18% or 12% to 5%, to nil and to 40%, taken from the 56th GST Council's official lists, plus how to update your item master.
10 + 1
schemes, priced right
Scheme discounts and GST: party-wise rates, free goods and credit notes for FMCG distributors
How GST treats the schemes FMCG distributors run: party-wise rates, quantity-slab discounts on the bill, buy-one-get-one, free samples, and target discounts given later by credit note under section 15(3). With the conditions, the 30 November deadline and a worked example.
₹/kg
steel · scrap · RCM
GST for steel traders: weight-based billing, metal scrap RCM and 2% GST TDS
GST for steel traders in practice: billing by weight with the right UQC, actual vs theoretical weight, weighbridge movements, reverse charge on metal scrap bought from unregistered dealers, 2% GST TDS on B2B scrap, income-tax TCS on scrap sales, and a worked example.
₹2,500
per piece: 5% or 18%
Textile GST rates after the 2025 changes: a guide for Surat wholesalers
Textile GST rates from 22 September 2025: manmade fibre cut from 18% to 5%, manmade yarn and sewing thread from 12% to 5%, garments up to ₹2,500 a piece at 5% and above ₹2,500 at 18%. What it means for fabric and saree wholesalers, the ₹2,500 line, inverted duty refunds and a worked example.
R1 > 3B
DRC-01B · reply in 7 days
DRC-01B: how to respond when GSTR-1 tax is more than GSTR-3B
DRC-01B is the portal's intimation under rule 88C when tax in GSTR-1 exceeds tax paid in GSTR-3B. What it means, the 7-day reply, paying through DRC-03 or explaining, why your next GSTR-1 is blocked, common causes, a worked example and what the 57th Council proposed.
ITC ✕
when suppliers don't file
Supplier not filing GST returns? Blocked ITC, rule 37A and a supplier scorecard
What happens to your input tax credit when a supplier doesn't file GSTR-1 or GSTR-3B: section 16(2)(aa) and (c), rule 37A reversal by 30 November, blocked credits under section 17(5), and a simple supplier compliance scorecard for distributors, with a worked example.
2B
kya hai?
GSTR-2B kya hai? What GSTR-2B is, in simple words
GSTR-2B kya hai: GSTR-2B is the monthly statement of input tax credit the GST portal makes on the 14th from your suppliers' returns. What is in it, how it differs from GSTR-2A, how IMS changes it, how to read Tables 3 and 4, and a short worked example.
30 Nov
credit notes for FY 2025-26
GST credit note time limit: 30 November 2026 for FY 2025-26 sales
The GST credit note time limit under section 34(2): declare credit notes for FY 2025-26 supplies by 30 November 2026, or the annual return date if earlier. Since 1 October 2025 the buyer must also reverse its ITC. What to issue before the deadline, IMS, the 30-day IRP rule and a worked example.
§393
was 194Q · 0.1% above ₹50,00,000
Section 393: TDS on purchase of goods explained (old 194Q)
194Q moved to section 393 of the Income-tax Act 2025 on 1 April 2026. Who deducts, when the ₹50 lakh limit is crossed, how to work out the 0.1%, and what changes on your challan, with a worked example in rupees.
30
days to report
E-invoice 30-day rule for ₹10 Cr+ firms: what happens on day 31
The IRP blocks invoices older than 30 days for businesses with ₹10 crore or more turnover. A daily routine that keeps you inside the window, and what to do if you miss it.
200 km
= 1 day
E-way bill validity: 200 km a day, extension and Part-B rules
How e-way bill validity is counted, when you can extend it, and what to do when the truck breaks down or the vehicle changes on the way.
नमस्ते
EN · HI · GU · MR · TA
WhatsApp payment reminder templates in 5 languages
Polite, firm and final reminders in English, Hindi, Gujarati, Marathi and Tamil, with a UPI link. Copy them as they are.